https://www.taxtmi.com/caselaws?id=338728 Refund claims arising from appellate relief under section 11B of the Central Excise Act, 1944 were treated as accruing only when the demand was set aside in appeal, so limitation ran from the date of the relief order and not from the date of payment. Payment made while contesting the demand was treated as made under protest because the assessee had already challenged the levy, and formal compliance with rule 233B was not required in that setting. The refund provisions were applied to preserve restitution after judicial relief, and the time-bar rejection was held incorrect, with the refund claim allowed. en-us Wed, 14 Sep 2016 00:00:00 +0530 Thu, 09 Feb 2017 23:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338728 Refund claims arising from appellate relief under section 11B of the Central Excise Act, 1944 were treated as accruing only when the demand was set aside in appeal, so limitation ran from the date of the relief order and not from the date of payment. Payment made while contesting the demand was treated as made under protest because the assessee had already challenged the levy, and formal compliance with rule 233B was not required in that setting. The refund provisions were applied to preserve restitution after judicial relief, and the time-bar rejection was held incorrect, with the refund claim allowed. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338728